Topic
Valuation
279 published works
Nonprofit Law Prof Blog
RERI Holdings v. Commissioner Affirmed by DC Circuit: Pigs and Hogs
We previously discussed how a seemingly simple administrative omission (failure to include basis of donated property on Form 8283 (valuation of non-cash donation)) cost a taxpayer a $33 million charitable…
Valuation Litigation & Shareholder Rights Blog
Valuation in the Cayman Islands
By Rich Bodnar
We’ve posted before about Cayman Appraisal actions. The Cayman Islands remain an active jurisdiction for appraisal actions; and with appraisal actions comes valuation questions. Cayman firm Collas Crill has issued…
Global Regulation Tomorrow
EBA handbook on valuation for purposes of resolution under BRRD
The Bank Recovery and Resolution Directive and the Single Resolution Mechanism Regulation require that resolution authorities, before taking resolution action or exercising the power to write down or convert relevant…
Nonprofit Law Prof Blog
California AG Announces $410,000 Settlement of Overvaluing In-Kind Donations Case
California Attorney General Xavier Becerra recently announced that his office had settled a case it had brought against charity Giving Children Hope alleging that the charity had overvalued in-kind donations…
Valuation Litigation & Shareholder Rights Blog
Recap of Tennessee Appraisal and Valuation Decision
Earlier in 2018, the Tennessee Supreme Court clarified Tennessee’s appraisal and valuation law in the case Athlon Sports Communications v. Duggan. Tennessee had long followed the “Delaware Block” system of…
Nonprofit Law Prof Blog
California AG’s Ongoing Litigation Alleging Overvaluation of Contributions
I previously mentioned California Attorney General Xavier Becerra's cease and desist orders against three charities for allegedly overvaluing donated pharmaceuticals they received. Now Jim Ulvog, CPA at the Nonprofit Update…
The Capital Commitment
Valuation of Illiquid Securities as a Focus of Recent Enforcement Actions
By Joshua M. Newville, Brian A. Hooven
While the SEC consistently announces that valuation is a “key area of focus,” it is uncommon for regulators to “second guess” valuation determinations in the absence of other potential violations.…
Delaware Corporate & Commercial Litigation Blog
Chancery Addresses Payout for Expelled LLC Member
This post comes to us courtesy of Mitchell Mengden, a law student at the Georgetown University Law Center. A recent Delaware Court of Chancery decision held that a member forced-out from…
IM Insights
AICPA Draft Guide Available for Comment: Valuation of Portfolio Company Investments of Venture Capital and Private Equity Funds
By Kelley Howes
The AICPA recently released for public comment a working draft of its Accounting and Valuation Guide: Valuation of Portfolio Company Investments of Venture Capital and Private Equity Funds and Other…
New York Business Divorce
New York’s High Court Takes Fresh Approach to Wrongful Dissolution, Sustains Valuation Discounts, Limits Damages in Partnership Case
New York's highest court last week handed down its long awaited decision in Congel v Malfitano, in which the court tackled a number of highly important issues affecting partnership dissolution…